1. Changes in INTOSAI
Standard Setting Process

2. TOPICS
SDP
IFPP
Due Process

3. General Strategy + Working Plan SDP 2017-2019 under implementation
revision in 2017

4. SDP 2017-2019 Recommendations from the PSC-SC (June 2017) Consider
withdraw
Fit into
categories of
new IFPP
Work
capacity
Description of
scope + relevance
Priority 1

5. Strategic Development Plan
Stage ZERO
of the Due Process

6. Due Process
4 main stages

7. 1 2 3 4 Due Process – developing pronouncement The project proposal
The exposure
draft
The endorsement
version
The final
pronouncement

8. Applies to: Due Process – developing pronouncement NEW INCORPORATION
pronouncements
INCORPORATION
of pronouncements
issued by other
organisations
CHANGES of
substance

9. 1 Working Group – Makes Initial Assessment – Makes Project Proposal:
purpose
project deliverables
timeline / project group
The project
proposal

10. 1 Goal Chair – allocates resources – considers timeliness
–Strategic Plan alignment
The project
proposal
refers project to FIPP

11. 1 FIPP … approves that project – addresses identified issues
– provides sufficient direction
– has adequate organization and timeline
The project
proposal
Approved project proposal
on issai.org

12. 2 Working Group Develops draft pronouncement Attention to Quality
The exposure
draft
Attention to
Quality
Processes

13. 2 FIPP … approves exposure draft that: – fulfils purpose of project
– is in line with approved project proposal
– has high quality
– has adressed overlaps + inconsistencies (IFPP)
The exposure
draft

14. 2 Public Approved exposure draft on issai.org for comments (90 days)
The exposure
draft
INTOSAI
members
External
stakeholders

15. 3 Working Group – collects and post comments – analyses comments
– finalises endorsement version
New exposure
might be necessary
The endorsement
version
back to
stage 2

16. 3 FIPP …approves: – comments are reflected
– document is ready for endorsement
The endorsement
version

17. 3
Working Group
– comments, conclusions and endorsement version are published on issai.org
– translate pronouncement
into 5 official
INTOSAI languages
The endorsement
version

18. INCOSAI - for final endorsement
Goal chair 4
Presents
Endorsement
Version
Assures due
process was
followed
Governing Board
The final
pronouncement
INCOSAI - for final endorsement

19. The
End
Working Group
– prepares Executive Summaries for INTOSAI website
– decides on maintenance frequency

20. IFPP

21. :
IFPP
Migration to
new framework (SDP)

22. IFPP
Clarifies scope of the framework and claim of ISSAI compliance
Opportunity to systematically review existing documents
Concern with overloading
the framework

23. Thank you! PSC Secretariat psc@tcu.gov.br eca-psc@eca.europa.eu
Paula Hebling Dutra